Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 4

             (1)  Subject to subsection (2), the Assessment Act is incorporated and shall be read as one with this Act.

Note:          An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .

             (2)  The provisions of this Act have effect notwithstanding anything inconsistent with those provisions contained in the Assessment Act (other than Part IVA of the Income Tax Assessment Act 1936 ) or in an Act imposing Australian tax.